FACULTY OF ADMINISTRATIVE SCIENCE AND POLICY STUDIES

BACHELOR OF ADMINISTRATIVE SCIENCE

PRINCIPLES OF ENTREPRENEURSHIP (ENT530)

BUSINESS PLAN

CATS LAND CAFE

PREPARED BY:

NAME STUDENT’S NUMBER

PREPARED FOR:
 ACKNOWLEDGEMENT

First and foremost, we would like to express our gratitude to Allah S.W.T, God the
Almighty and Most Merciful, for his blessing in helping us as we are finally able to complete this
case study assignment successfully and right on time without any regret. We would like to
express our appreciation to Madam Maziah Mohamad Arif, our supportive lecturer, for providing
us with good advice and suggestions, and encouragement to help us coordinate our assignment
smoothly. Not to forget thanks to Universiti Teknologi Mara (UiTM) because it gave us this
opportunity.

We would also like to express our thankfulness to our lecturer, Madam Maziah Mohamed
Arif who was a constant source of inspiration and contribution in giving suggestions and
encouragement to help us coordinate our assignment smoothly. Next, despite how challenging it
is for us, we want to thank our family members for always supporting us as we work on our
assignments. We would also like to thank our classmates for all their assistance in answering
our inquiries about this assignment.

Finally, we want to thank all parties who helped us with this assignment. Whether they
were directly involved or not.

Thank you.

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 TABLE OF CONTENT

CONTENT PAGE

ACKNOWLEDGEMENT i

TABLE OF CONTENT ii

1.0 EXECUTIVE SUMMARY 1

2.0 COMPANY PROFILE 2-3

3.0 ENVIRONMENTAL AND INDUSTRY ANALYSIS 4-6

4.0 DESCRIPTION OF VENTURE 7-11

5.0 MARKETING ANALYSIS AND COMPETITION 12-26

6.0 OPERATION AND PRODUCTION PLAN 27-38

7.0 ORGANIZATION PLAN 39-40

8.0 FINANCIAL PLAN 41-48

9.0 PROJECT MILESTONES 49

10.0 CONCLUSION 50

APPENDICES 51-59

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1.0 EXECUTIVE SUMMARY

Eat, Purr, Love is a trademark for our company business. An animal café also known as
a pet cafe sounds a bit rare in Asia especially in Malaysia since there are still only a few people
who have opened the business. At first, the idea of animal cafes came from Taiwan in 1998 and
it was a long time ago before it became popular in Japan and South Korea until now. We choose
cats as our main objective of the operational business because all races can visit our cafe and it
is Muslim-friendly. Cat Land Cafe Enterprise is a company that offers a variety of light foods and
coffee drinks. The type of business is a partnership, and it is a family business. We chose cozy
as the concept of the cafe because the vibe is suitable for people who can comfortably play with
cats while chilling with their family and friends. Normally, it separates the play area where
people can play with cats and the regular area where people just drink and eat food without
cats. Our aim in opening this business is we want something different from other cafes in town.
After planning many strategies, we have identified what area to focus on and give more effort.
Too many regular cafes out there can make it hard for our business to stay in the market. And, it
can reduce competitors. With the affordable price, they believe many people out there can
afford to visit our cafe since we are still new in the business field.

Cat Land Cafe Enterprise is located at Pusat Komersial Universiti, Seremban, Negeri
Sembilan which has a big potential to attract many customers, especially kids, teenagers, and
adults either men or women aged 1 year old and above. And that was their target market. We
will ensure all the cats are vaccinated and in good health to keep our customers safe. This
location is very strategic and easy to access because it is beside Universiti Teknologi Mara
Seremban, and you can use waze or google maps to find our cafe. This business does various
promotions and advertising to make sure people know their brands through websites, social
media platforms, and flyers. Consistent promotion will give exposure to our brand and attract
new customers. Finance allocation in each department is divided with the quality of being fair
and impartial depending on the needs. Cats Land Cafe has set its financial projection for the
early years of operation at as much as RM100,000. Financial projection assists the company to
figure out financing needs suitable time to make a huge decision involving business capital and
keep track of financial flow, the sensitivity of price, and adjustment in operation.

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2.0 COMPANY PROFILE

2.1 Name of Company

The business was named as Cats Land Cafe because the cafe is an animal cafe
concept and uses cats as our main objective in attracting customers to visit the cafe. We want
something different compared to other regular cafes in the market that only sell dessert or drink.
The word Land stands for the garden of dessert shops that specializes in producing and selling
pastries and coffee drinks. We decided to choose a unique name so that people can easily
remember our brand. That's the beauty behind the story.

2.2 Company’s Logo

Figure 1: Cats Land Cafe Logo

The color of the logo is soft yellowish-brown which portrays that mostly our cats in the
café are in that color. We put a cute and cool cat wearing spectacles at the middle of the logo to
represent our cafe as an animal cafe (cat). We also included the trademark Eat, Purr, Love in
the hopes that the first thing people think is, 'uh, seriously, a cat in a café?'

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 2.3 Company Mission and Vision

● Mission
To deliver the very best, unique and finest quality pastries, and coffee with excellent
services to our patrons and dessert lovers.

● Vision
To establish Cats Land Cafe as the most recognizable and likable animal dessert cafe in
the world.

2.4 Business Background

Company's Name Cats Land Cafe

Business address 68-G, Jalan KU5, Pusat Komersial Universiti,

Seremban 3, 70300, Seremban, Negeri
Sembilan

E-mail Cats_cAfeS3HQ@gmail.com

Telephone Number 014-6000889

Form of Business Partnership

Main Activity Produce pastries and coffee

Date of Commencement 1 Disember 2022

Date of Registration 1 January 2021

Registration Number 00861721-A

Name of Bank Maybank Berhad

Bank Account Number 162797173135

Table 1: Business Background

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3.0 ENVIRONMENTAL AND INDUSTRY ANALYSIS
3.1 The Overall Nature of the Industry Including Sales and Other Statistics

Cat Land Café is a pastry and coffee that comes in a variety of forms and may be either fudgy or
cakey, depending on their density. Pastries such as chocolate roll and cheese tart often, but not
always, have a glossy "skin" on their upper crust. We came up with the typical cake that was
well-known in our country Malaysia such as chocolate roll, cheese tart, iced latte, and
cappuccino, so we decided to focus on our amazing dessert so we add a little more innovation
to it cake is often served as a celebratory dish on ceremonial occasions, such as weddings,
anniversaries, and birthdays. There are countless cake recipes; some are bread-like, some are
rich and elaborate, and many are centuries old. The cake market is segmented based on its
application considering the available source of it like online sales, supermarkets, retailers, and
others. A bakery can be established as a retail business from a storefront location selling baked
goods to consumers, or a bakery can be established as a wholesale business selling baked
goods to food retailers and institutions. Pastry and coffee are widely available in supermarkets
all year, however, due to the rise in online services, many cake producers are considering the
online sales platform as their medium.

In other statistics, according to the American Bakers Association, bakery products make up 2.1
percent of the gross domestic product of the United States. The baking industry generates more
than $30 billion in revenue each year. The industry includes 6,000 retail bakeries and nearly
3,000 commercial bakeries. While the market of small bakery retailers is highly fragmented,
three producers (Grupo Bimbo, Flowers Foods, and Campbell Soup Co.) account for 55 percent
of total commercial bakery revenue. As for our dessert company Cat Land Café, it is developed
as a snack base and is available in different types of cake that are specialized for Malaysian
people.

Product Name: Cat Land Café

Types of Pastry and Coffee: Chocolate Roll, Cheese Tart, Iced Latte, Cappuccino

Price: RM 7 - RM 9

Common Ingredients: Chocolate, Egg, Butter, Flour, Cocoa Powder, Sugar, Brown Sugar,
Unsalted Butter. (Selected flavors)

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 3.2 Note Trends and Demographics As Well As Economic, Cultural and Governmental
Influences

Our goal when operating Cat Land Café was to remain in the market for a very long time.
Because of the changing nature of people's desires, which might alter depending on viral
content, Cat Land Café will take any necessary steps to remain relevant in the market. Analysts
and reviewers will benefit from our industry's strength in competition by knowing that there will
always be a need for cakes. The demographics categorization that we have created focuses
mostly on age, occasions, and revenue generated by sales. When it comes to age, middle-class
consumers, youngsters, and families with young children are the primary demographics that Cat
Land Café is attempting to reach. Customers of all ages, especially those between the ages of
11 and 55 are our main target.

We made the decision to offer our items for occasions like door gifts or as free food in the
dessert department in an attempt to make our dessert more expandable. Every client who
orders one of our cakes for an occasion will have the preference of choosing the set they would
like, for example; chocolate roll, cheese tart, iced latte, and cappuccino. The minimal quantity of
sets we will take for a minor event is 500 sets, and the most quantity of cakes they might
reserve for that particular event is 2000 sets. To maintain the greatest possible level of dessert
taste, Cat Land Café is very selective about the number of orders it accepts. We want to ensure
that we only provide the best products in our business.

The wholesale baking industry mixes tradition and innovation to feed the world and the
economy thus generating some major dough while employing almost 800-thousand people in
the United States. American Bakers Association’s interactive map reveals the current economic
impact of baking in each Congressional district and state. Cat Land Café will take this as
inspiration and thinking steps to estimate the impact of various policy alternatives on dessert’s
competitive position in the economy of Malaysia so we can play an important role in helping our
country develop our economy.

3.3 Key Success Factors in the Industry that are Important to Know and Convey

In order to manage economic activity, Cat Land Café was created with an appropriate
organizational framework that divided and distributed occupations and duties across sections,
departments, and units. Making sure the product quality is upheld in the cake sector market is

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crucial, as is constantly marketing consumer feedback for our potential clients' use. We have
conducted a study on how different foreign foods continue to operate in Malaysia. For example,
Cat Land Café runs its business similarly to how Sushi King does in order to create the greatest
conditions for our business to thrive in the sector. Consumer-perceived quality emphasis reflects
the capacity to create items that, in terms of characteristics and performance, both meet and
beyond customer standards.

Ensuring that every aspect of our pastry and coffee business is efficient and successful will also
help your company succeed as a whole. Additionally, it means that in order to achieve
production demands, everyone involved collaborates. To guarantee that our pastry and coffee
operation runs smoothly, everyone from management to finance, advertising, human resources,
and logistics must collaborate. Achieving success in your bakery business requires addressing
problems with appropriate solutions and having open lines of communication. That’s what our
company Cat Land Café tries to do in our business in making sure our company can be
successful.

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4.0 DESCRIPTION OF VENTURE

4.1 Menu
Our cafe is very different and unique from others as it is an interesting place to
visit and tasty food and drink to try. Cats Land Cafe has high quality of food, drink and
also fast services to our customers. The ingredients that we used are premium and
fresh. The taste of our foods and drinks are balanced well. The environment of the cafe
is very interesting due to the cats that customers can pet there. We have focused on
customer satisfaction on our foods and drinks as well as our services. It is very important
to make sure that marketing effort fulfills all the customers’ desires and gives us more
profits.

Chocolate Roll

This chocolate roll combines light chocolate sponge cake with sweet
vanilla whipped cream and chocolate ganache. Rich and totally
irresistible, this dessert is for chocolate lovers everywhere.

Cheese Tart

Cheese Tart is a dessert made of creamy and velvety cheese filling

that is nestled on a flaky cream cheese pie crust. The tandem of the
two combined makes for such a heavenly, rich dessert. The
creaminess and richness of these elements is like a little touch of
heaven in the tongue.

Iced Latte

A drink with espresso, milk and optional sweetener. The milk is often
frothed to simulate the steamed milk in a standard latte. So what’s
the difference vs iced coffee? Iced coffee uses brewed coffee and
optional milk. Because an iced latte uses espresso, it has a stronger,
darker flavor.

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 Iced Cappuccino

A coffee drink with espresso, milk, ice, and optional sweetener. It is

very similar to an iced latte, but iced cappuccino uses just a splash
of milk in the espresso and adds cold foam as a frothy topping.

Table 2: List of Menu

4.2 Problems in Cats Land Cafe that Our Company Solved

Owners of cat cafes frequently struggle with the question of whether they are capable of
managing or maintaining the cleanliness of the establishment. This is due to the fact that it is
obviously difficult and should be treated seriously to set up a cafe with the theme "animal lovers"
or even to have animals in the store. Since cleanliness is crucial, it is our responsibility as
owners to keep our cafe spotless to protect its good name. Customers of a cat cafe in Selangor,
for instance, criticized or complained about it last year for failing to properly clean up the mess
that their cats had made, saying that it made them feel uneasy. The worst fear for a cafe owner
with such a distinctive concept is undoubtedly this.

Following the incident, Cats Land Cafe has made the decision to establish a plan for
cleaning the area if there is any unwelcome dirt in order to guarantee that the cleanliness and
hygiene system of our cafe will always be at a sufficient level. Each of our employees must
adhere to this timetable in order to accommodate the needs and comfort of our cherished
customers when they eat at our cafe.

Additionally, one of our cafe's issues is that the raw materials we use are a little too
pricey. This is due to the high quality of the ingredients we use to prepare the meals and
beverages in our café. Additionally, rising inflation has been an issue for the global economy as
of late due to a number of factors. In light of that, Cats Cafe Land will exert every effort to
provide goods that are worthwhile for clients by making sure that they can be purchased for a
fair price despite being of the highest quality.

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 4.3 The Value Proposition in Economic Benefit

The first cat cafe, currently known as Cafe Dogs & Cats, debuted in Taipei, Taiwan, in
1998 under the name Cat Flower Garden. Although the idea originated in Taiwan, Japan
popularized it after travelers from Japan took it back and opened the country's first cat cafe,
Neko no Jikan, in Osaka in 2004. The first cat cafe in Tokyo opened its doors in 2005, and since
then, the number of cat cafes has skyrocketed. With more than 400 such cafés spread over
Japan, Taiwan, China, Thailand, Malaysia, Singapore, Vietnam, and Indonesia, Asia is currently
the leader in this field. We took advantage of the chance to construct a calm and tranquil cafe in
addition to a location where animal lovers may interact with our adorable cats because the
theme of this cat cafe has captured the attention of Malaysians. We believe that it will be equally
successful in Malaysia because our people are big fans of pastry and coffee and, most
importantly, are animal lovers.

In common pricing methods, we are using "based on competition," which is a pricing

method where the price is set identically to or close to the competitors’ price. This strategy is
used more often by small firms for survival or convenience, but they do not think of the demand
or cost. Small firms usually choose status quo pricing for long-term survival. In making sure that
Cats Land Cafe will be valued in economic terms, we will always make an analysis of marketing
and customers with regard to the current economic situation.

4.4 The Successful of Cats Land Cafe in Major Events that will take place in the
short and long-term future.

Cats Land Cafe has established a platform for pastry food and coffee beverage
development as the market for the product expands. We have separated our company's goals
into two categories: short-term goals and long-term goals.

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 SHORT-TERM OBJECTIVES LONG-TERM OBJECTIVES
1) To launch the business in the most
effective way
2) To make high profit as possible
3) To grow faster
4) To gain customer’s trust
5) To avoid loss

1) Increase daily net sales

2) Joint venture or partnership with other
companies that in same industry
3) When our business has become a fully
established success we will be looking
forward to franchising the concept inside
and outside the country.

Table 3: Short & Long Term Objectives

The chocolate roll, the cheese tart, the cappuccino, and lastly the latte are the four
intriguing menu items that Cats Land Cafe has currently introduced for its patrons. But in order
to remain competitive, our business keeps improving upon its initial menu in order to remain in
the market. The public's interest in Malaysia has changed as a result of viral material, and Cats
Land Cafe will do whatever it takes to remain competitive. More significantly, we'll make sure
that our coffee is always of a high caliber by serving freshly brewed coffee and pastries that
have just come out of the oven for consumers.

4.5 Customer’s Demand in Cats Land Cafe Industry Market

We do realize that in the cafe category, which is Cat Land Cafe falls into, is basically a
fla category and the millennial consumer is really looking for something different. Here we
introduce a different type of cafe that opens in the market where there are cats in a cafe. So, in
our cafe, we provided pastries and drinks for customers to enjoy it while playing with the cats
that we have. In our cafe, there are chocolate rolls and cheese tart as our main course. The
chocolate rolls have 280.3 calories in each serving, while cheese tart contains 230 calories, and

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it satisfies their craving for perfect pastries. For the drinks, we serve Iced Latte that contains 130
calories, with Iced Cappuccino that has 67 calories in it that is perfect for caffeine lovers. So, it
really checks all the boxes as far as the customers that we target and it is an ideal snack for
those folks.

The demand in the cat cafe concept industry market has been proven to increase in
each upcoming year worldwide. As this concept of cafe continues to be successful business in
several countries, Cats Land Cafe will be the upcoming company that will spotlight this unique
cafe in Malaysia. Cats Land Cafe will always be ready to take the opportunity to enlarge this
concept in our country, we will make the best out of it and we will gain loyal customers.

4.6 The Existing Competition Upon the Marketing Section

Competition is a fact in doing business. Businesses see competition in the form

of price, quality and almost every business process. Many people complain about it.
Many learn from it, and many run away from it. But most don’t know the true meaning of
business competition, even for Cats Land Cafe, we are aware of the competition in this
business on selling similar products and targeting the same target audience to get more
sales, increase revenue, and gain more market share as compared to others. In that
case, we have come up with a solution.

Promoting is an important part of business. We decided to advertise our product

by posting posts through social media which is Instagram. A social platform is the first
and easiest way to promote our product without spending our money advertising it. They
could also take a closer view on our products and make it easier in approaching our
staff.

4.7 Cats Land Cafe Timelines

The best way to help make sure that the business plan stays alive is through
including a timeline. This strategy sets out the milestones of our business plan, the
number of employees, number of locations, sales targets, net revenue expected and

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other targets. To do that, we will determine what processes need to be implemented in
order to manage our business effectively. That, in turn, leads to a set of written
procedures, such as the steps to be taken upon how to count each of the products that
are sold, and other aspects of success.

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5.0 MARKETING ANALYSIS AND COMPETITION

5.1 MARKETING OBJECTIVES

1. Cats Land Cafe's main target market is Seremban, Negeri Sembilan residents,
especially kids, teenagers and adults.
2. To ensure that our business can fulfill customers’ demand and needs as well as
maximize the profit from time to time.
3. To vary marketing strategies in line with modern trends in order to draw in more clients.
4. To increase repeat business by providing all employees with the necessary training to
ensure that consumers will receive high-quality services.
5. Serving consumers numerous varieties of pastries and coffee while enjoying cute cats
there.

5.2 INTRODUCTION TO PRODUCT OR SERVICES

The main operation of Cats Land Cafe is based on food service that operates in
Seremban, Negeri Sembilan. The product that produces from this business operation is
pastries and coffee. We offer Chocolate Roll, Cheese Tart, Iced Latte and Iced
Cappuccino which the price is RM7, RM6, RM9 and RM9 respectively. The customer
can choose them according to their preferences based on our menu. The benefit of
coming to our cafe is that customers can enjoy their food within a short period of time.
So, customers can get their order as soon as possible while accompanied by many cats
there. Furthermore, the uniqueness of our cafe is it consists of 12 cute cats that can
attract people to pet the cute cats. People from other cities also can come to our cafe
due to the availability of online locations. Customers just need to use their Waze or
Google Maps application to reach our cafe. We also ensure that our customers get
updated about the cafe via our post on social media and respond to customers' feedback
and questions. Thus, it has become the attention for people to visit our Cats Land Cafe.

5.2.1 Products Needs

Our product is suitable for people who love to enjoy pastries or coffee drinks
relaxingly. Some groups of people find that sweets are unhealthy but our Chocolate Roll
and Cheese Tart taste are balanced perfectly. It is considered as a healthy food while
having a drink that is suitable for all stages of age.

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 Our product's ingredients are fully halal and have successfully got a halal
certificate from JAKIM. The ingredients, processing, manufacture, packaging, and
transportation of the mochi must all be clean, hygienic, and environmentally friendly. The
halal certification could help Cats Land Cafe in growing its customers because it gives
customers the assurance that the ingredients are of the best quality, and the certificate
itself is evidence that the company complies with the required criteria.

Table below shows list of menus of foods and drinks in Cats Land Cafe:

No. Menu Price

1. Chocolate Roll RM7

2. Cheese Tart RM6

3. Ice Latte RM9

4. Ice Cappuccino RM9

Table 4: List of Menu

5.2.2 Market Area and Business location

Market Area Region: Negeri Sembilan

City: Seremban

District: Seremban

Business Location Pusat Komersial Universiti, 70300

Seremban Negeri Sembilan
Table 5: Market Area

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The market area for our business is in Seremban district. Our cafe is located at Pusat
Komersial Universiti, 70300 Seremban Negeri Sembilan. This location is strategic as it is
beside Universiti Teknologi Mara Seremban 3 and near to the supermarket in that area
which has become a main attraction and potential for the customer from all stages of age
to come and visit our Cats Land Cafe.

5.2.3 Segmenting the Market

Market segmentation is a marketing term that refers to the classification of potential
customers into groups or segments with similar demand and responses to marketing
messages. Businesses may target different sorts of clients that value products and
services differently using market segments.

1. Geography (district, state, country, climate)

i. District Seremban

ii. State Negeri Sembilan

iii. Country Malaysia

iv. Climate Hot

Table 6: Market Geography

Depending on location as opposed to borderlines, geographic divisions have

various intended user groups. This is because prospective clients each have different
likes, wants, and hobbies. Therefore, we shall make an effort to consider the type of
environment and geography as we are aware of the scorching climate in our location,
that will entice people to visit our cafe. To be more specific, we selected Seremban,
Negeri Sembilan as our business location since there is a high demand for food
services, which makes it simpler to market our goods.

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2. Demographic (age, occupation, gender, education, income, family)

i. Age 14 – 19 years old (teenagers)

20 – 50 years old (adults)

55 – 60 years old (senior citizens)

ii. Occupation General

iii. Gender of Population Male – 31.29 %

(14 - 60 years old) Female – 29.71%

iv. Education General

v. Income Open to all (affordable)

vi. Family Single

With family
Table 7: Market Demographic

Age, occupation, gender, income, education, and family status are all factors that
can be used to identify or categorize demographic groups. Teenagers, adults, and senior
citizens in the age range of 14 to 60 make up the majority of our target demographic for
our firm. In addition, our clients' occupations are diverse. We aim to serve both men and
women in the population between the ages of 14 and 60 when it comes to client gender.
We generally target the educational level of our consumers, and the customer's income
is accessible to anyone who can afford it because it is reasonable. Finally, we also aim
to attract families and single people as customers.

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5.3 MARKET SIZE
Calculation for the Market Size in Value

Population in Seremban 494,000 people

Target Market 36% x 494,000 people

Market Size 177,840 people

Product Price per unit (RM) RM7 + RM6 + RM9 + RM9

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= RM7.75

Market Size (RM) 177,840 people x RM7.75

= RM1,378,260
Table 8: Calculation for Market Size

Market Share Before Entering the Market

Competitor Market Share (%) Total Sales (RM)

Charm Kitty Cafe 24 2,924,340

Kitty Cat Cafe 43 5,047,980

The Cat Cafe 33 4,702,280

Total 100 12,674,600

Table 9: Calculation for Market Share

Market Share After Entering the Market

Competitor Market Share (%) Total Sales (RM)

Charm Kitty Cafe 22 2,634,720

Kitty Cat Cafe 41 4,910,160

The Cat Cafe 30 3,592,800

Cats Land Cafe 7 1,536,920

Total 100 12,674,600

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 Produc
Share a

Table 10: Market Share After Entering the Market

Market Share and Sales

Year

2023 2024 2025

Market Share (%) 7% 9% 11%

Total sales in 181,065,714 units 143,820,000 units 120,323,636 units

units

Total sales in RM RM12,674,600 RM12,943,800 RM13,235,600

Table 11: Market Share and Sales

5.3.1 Market Size

The market size is the sum of anticipated purchases from the target
market. Within the same market, purchases of the rival's product are also
included in the future purchase. The term "market size" refers to the proportion of
consumers who purchase a company's goods or services. In addition, the
company's purpose is to give people space to socialize while still providing a safe
area and a nice setting for those who desire it. Bringing people together and
providing outstanding service may seem quite straightforward. Teenagers, adults,
and senior folks are the three groups represented in this market category. For the
first party, there were 197,600 purchases because teens make up 40% of the
population of Seremban, Negeri Sembilan. The second party, which comprises
adults, accounts for 50% of the 247,000 buyers. Lastly, 49,400 buyers represent
10% of the elderly population. The anticipated number of buyers is 494,000.

MARKET SEGMENT PERCENTAGE NUMBER OF PURCHASER

Teenagers 40% 197,000

Adults 50% 247,000

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Senior Citizens 10% 49,400

Total 100% 494,000

Table 12: Market Size

5.3.2 Sales Forecast

By using a procedure called sales forecasting, the marketing manager
may predict how much money the company will make in sales each month for the
first year. The specifics of the projection we produced for the second consecutive
year are listed below.

MONTH SALES COLLECTION

January 863,229

February 971,994

March 958,371

April 937,144

May 1,023,297

June 936,422

July 950,000

August 926,920

September 1,195,337

October 1,136,223

November 1,046,703

December 1,728,960

TOTAL 12,674,600
Table 13: Sales of Forecast

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5.4 Key Strengths Over the Competition

SWOT ANALYSIS

STRENGTH WEAKNESS

➔ Offer authentic flavor of pastries and ➔ Does not provide COD (Cash On
coffee Delivery) service
➔ Local knowledge about variety of ➔ Lack of promotion
pastries ➔ High - cost structure
➔ High quality staff ➔ High cost of cats care
➔ Good hygiene
➔ Good value of product
➔ Clearly differentiated product

OPPORTUNITY THREATS

➔ Grow customer loyalty ➔ Competitors gaining market share

➔ Improve customers’ experience
➔ Attract new customers through
promotion
➔ Focus on gaining market share
➔ Competitors improved products to
customers
➔ Competitors offer low price
➔ Consumers become more sensitive in
terms of price

Table 14: SWOT Analysis

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5.5 Helpful Barriers to Entry That Protect Business from Competition

Twelve cats can join you as you enjoy food from Cats Land Cafe, which has special and
unique ideas and offers delicious pastries and coffee. In addition, Cats Land Cafe maintains the
authenticity of the coffee by hiring a Head Barista who is skilled in coffee making to ensure the
taste and aroma of the coffee is original. Our production crew will host a short event with booths
offering cat supplies and care. To attract our customers, this event will be hosted in our cafe.

To retain the originality of our coffee cafe's aroma, we will ensure that our personnel
enhance their talents in baking and brewing coffee under the direction of our head barista.
Additionally, we urge all of our staff members to participate in training sessions because the
courses themselves can improve a worker's performance. They will receive training in customer
service because every consumer has different demands and desires.

The Cats Land Cafe store is near the section of the store where customers are
concentrated and is situated in Seremban, Negeri Sembilan. Potential clients can simply visit
our store because of how accessible it is to the neighborhood and how much parking there is for
cars and motorcycles. Due to the handy location, we may have the chance to welcome and
entice possible new customers to stop by and sample all of our café's offerings. Additionally, our
cafe features adorable kitties that are the subject of customers' efforts to take images for social
media posts.

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 5.6 Competition and Competitive Edges

COMPETITORS STRENGTH WEAKNESS

● Price affordable price ● No physical store,

offered they only sell the
1) Charm Kitty Cafe
● They promote their product online
product often on social
media (Instagram), and
through
influencers/celebrities
● They have agents in
different state
● The product is available
for delivery via COD

● They promote their ● Need to make a

product through social reservation before
2) Kitty Cat Cafe
media (Instagram & dine-in
Facebook) and website ● The price offered is
● Good Ambience and high
strategic store location ● They are selling too
● The product is available many pastries and
for delivery via COD desserts

● Has physical store in ● Lack of promotion

several places and good ● Pastry is not their
3) The Cat Cafe
ambience main business, they
● The product is available also sell other
for delivery via Grabfood desserts.

Table 15: Competition and Competitive Edges

23
5.7 Marketing Strategy

The most important component in a company's success or failure is its marketing

strategy. A sustained competitive advantage is the main objective of marketing strategy, which is
a long-term, forward-looking approach to planning. Prior to formulating, evaluating, and
choosing a market-oriented competitive position that supports the company's aims and
marketing objectives, strategic planning also entails a review of the company's original strategic
condition.

5.7.1 Pricing

We chose to market our goods at an inexpensive price, thus we set the pricing
for a chocolate roll at RM7 per piece. We charge RM6 per slice for a cheese tart. On the
other hand, we charge RM9 for our coffee beverages, which include the cappuccino and
latte. We sincerely hope that our customers will be happy with the product and the prices
as our business has only recently launched. We are employing "based on competition,"
a standard pricing strategy where the price is set at or near the price of the rivals. Small
businesses employ this tactic more frequently for convenience or survival, but they do
not consider the demand or expense. For long-term survival, small businesses typically
choose for status quo pricing.

Below is the price comparison from other company in Petaling Jaya, Selangor

COMPANY PRICE

Charm Kitty Cafe Pastry: RM5 - RM7

Drinks: RM7 - RM8

Kitty Cat Cafe Pastry: RM10 - RM11

Drinks: RM10

The Cat Cafe Pastry: RM12

Drinks: RM9 - RM10
Table 16: Price Comparison

24
 According to the table above, our price is in the middle of all the businesses
mentioned (pastry: RM6–RM7 & drinks: RM9). Because we offer a high-quality product
that can satisfy the needs of the clients, we made the decision to set the price of the
product at such an average level. We are employing purchase with purchase pricing
strategies. The pricing strategy known as "purchase with purchase strategies" gives
customers the chance to purchase another good at a lower cost. As an illustration, the
offer signage reads, "Buy 3 any beverages and the fourth will be 15% off discount." This
means that if customers spend RM27 on the first three drinks, they will pay RM7.65 for
the fourth. So, from RM36, the amount for four things is now RM34.65. Only on
important holidays such as Hari Merdeka, Aidilfitri, Deepavali, Christmas, and Chinese
New Year are these deals offered.

5.7.2 Sales Tactics

Service and Warranty Policy

If pastries and coffee beverages do not live up to the requirements within a day
or two of purchase, Cat Land Cafe offers a service where customers can ask for a refund
or replacement of the goods. However, there is one requirement: consumers must show
a receipt as proof of their purchase. This can stop customers from fabricating receipts
and committing fraud.

Advertising and Promotion

In a company, promotion is crucial as well. We made the decision to use social

media platforms like Instagram to promote our products. 90% of Malaysians will be using
social media by 2023, according to estimates. We take advantage of this chance to sell
our goods because it's possible that some people will be aware of and interested in
them. Customers who follow our official account on Instagram will receive various
updates from our café through postings as well as our IG story account. This is done to
ensure that all of our cherished clients are informed of the newest items and specials. By
doing this, we can increase the awareness of our items among our customers.

25
 Figure 2: Cats Land Cafe Instagram Account

In addition, we will advertise and promote Cats Land Cafe by handing out
business cards and flyers to let more people know about it, especially those who do not
use or have social media. People can learn more about our business and product by
receiving flyers, on which we have included all of our menu options, the product's
pricing, our contact details, and the address of our store.

Figure 3: Cats Land Cafe’s Business Card

26
 Figure 4: Cats Land Cafe’s Flyers

5.8 Marketing Budget

MARKETING EXPENDITURE RM RM

Fixed Assets / Capital Expenditure

Signboard 2,500

Telephone 2,000

Total 4,500

Working Capital / Monthly Expenditures

Salaries, EPF & SOCSO 2,000

Utilities 1,500

Total 3,500

Other Expenditures

Other Expenditure 1,000

27
Flyers (RM0.15/pcs x 3,500 pcs) 525

Business Card (RM48.00/box x 5 boxes) 240

Total 765

Pre-operations

Insurance and Road Tax for Motor Vehicles 1,500

Other Expenditure 1,000

Total 2,500

TOTAL 12,265
Table 17: Marketing Budget

28
6.0 OPERATIONS PLAN

6.1 Production Flow

Firstly, Cat Land Cafe serves pastries and coffee. For pastry, Cat Land Cafe sells
chocolate rolls. The first step is to prepare the dough by whisking the warm milk, 2 tablespoons
of sugar together with the yeast in the bowl mixer. Protect and allow mixture to sit for about 5
minutes or until foamy on top. Then, add the sugar, butter, eggs, salt and also 130 grams of
flour and start to beat the mixture. Keep on adding the flour until a soft dough forms. Rise the
dough in the lightly greased bowl and cover the bowl. Now, grease the metal 9x13 inch baking
dish. Roll out the dough into a 10 x 16 inch rectangle and let it rest for 10 minutes to relax the
gluten. And now we start to make the filling by mixing the filling ingredients which is 90 grams
unsalted butter, 100 grams packed sugar, 10 grams unsweetened cocoa powder, 1 teaspoon
ground cinnamon and 1 teaspoon pure vanilla extract. Spread mixture all over the dough and
sprinkle chopped chocolate equally on top. Next, tight roll up the dough to ensure getting a 16
inch long log. Use a sharp knife and cut the rolls estimated 1-1.5 inches into 12 rolls and
arrange it in the baking pan. Cover the rolls and rise it overnight. After one night, bake the rolls
for about 28 minutes in the preheated oven (177 degree celsius) until the top is lightly browned.
In the meantime, make the icing by warming the cream for 30 seconds. Use the espresso
powder and whisk it into the warm cream. Add the confectioners sugar with vanilla extract.
Lastly, sprinkle the icing into the top of warm rolls and serve it at the warm place at the counter
to let customers know.

For cheese tart, the pastry we start by beating the flour and sugar together in a bowl and
whisk them with cold butter cubes. Continue whisking the mixture and add in egg yolk and beat
thoroughly. We then squeeze the dough until smooth with our hands to get a soft dough that is
not sticky. Next, place the tart shell into the preheated oven at (210°C) for 15 minutes. Remove
the tart shells from the mold when they cool down. For cheese filling, beat cream cheese, sugar
and icing sugar until it becomes fluffy. While mixing the mixture , add on heavy cream in three
portions and lastly add corn starch into it. Use a piping bag with a nozzle to pipe the cream
cheese and squeeze it into the baked tart shell and freeze it for 4 hours. After it chilled, place
the cheese tarts into the pre-heated oven and bake for 15 minutes. Chilled the cheese tart to
cool and put it into the fridge that is transparent to get customers attention.

29
 Our cafe serves lattes that the production starts from preparing a strong espresso shot
and adding ⅓ of the cup with full cream milk. Next, we steam the milk using a steam arm prior.
We then foam the milk prior to brewing the espresso to get the best smooth microfoam. After
frothing the milk, we proceed with tapping the bump on a table to extract any unwanted large air
bubbles. The best part comes from pouring the frothed milk to the espresso from an appropriate
high position. Continue to pour while lowering the milk and sloping the pouring angle. A nice
amount of stiff milk foam sits on top of the drinks.

Cappuccino is made by adding water into the boiler of the espresso machine. Put 2
shots of ground coffee into the portafilter. Press the coffee using a tamper a few times to
ensure the grounds are tight and stick to each other. Place the portafilter into the espresso
machine group head and lock it perfectly by turning to the right. Get a demitasse cup under the
espresso machine group head and wait for 2 ounces of espresso to yield. Put it aside and start
to foam the milk. Lastly, put ice half of the 16oz of the plastic cups then add the full cream milk
to half of the cup and add the double shot of espresso. Place the cup topper and ready to be
served.

30
THE FLOW CHART OF CHOCOLATE ROLL RECIPE

31
THE FLOW CHART OF CHEESE TART RECIPE

32
THE FLOW CHART OF ICED LATTE RECIPE

33
THE FLOW CHART OF CAPPUCINO

34
6.2 Production Planning - Output in Unit / Operation Time
Production Planning is important to ensure the business is needed to ensure that the
business can stand and produce adequate output products to achieve the sales from
customers. In production planning, Cat Land Cafe will count the number of outputs every month,
output over a day and output per day.

6.2.1 Working Calculation

1) Number of Output per Month.
Average sales forecast per month = RM1,056,216.67
Price per unit = RM7.75
Number of outputs per month = RM1,056,216.67/7.75
= 136,286.02 @ 136,286 unit per month

2) Number of Output per Day.

Number of working days per month = 24 days
Number of output per day = 136,286 unit / 24 days
= 5678.58 @ 5679 unit per day

3) Number of Working Hours per Day.

Number of working hours per day = 8 hours
Number of output per day = 5679 unit / 8 hours
= 709.88 @ 710 unit per hours

6.3 Material Planning

6.3.1 Bill of Materials

PRODUCT NO. DESCRIPTION SIGNIFICATION QUANTITY

001 Full cream milk 1L 1

002 Sugar 1kg 1

003 Yeast 500g 1

35
 004 Butter 227g 1

005 Egg 1 Tray 1

006 Salt 1kg 1

007 Flour 1kg 1

008 Vanilla Extract 1 Bottle 1

009 Espresso Powder 250g 1

010 Confectioners sugar 1kg 1

011 Tart shell 15pcs 1

012 Cream cheese 500g 1

013 Icing sugar 1kg 1

014 Heavy cream 1L 1

015 Corn starch 1kg 1

016 Ground coffee 1 Pack 1

Table 18: Bill of Materials

6.3.2 Bill of Materials with Cost per Unit

TOTAL SUPPLIER QUANTITY PRICE SPECIFIC DESCRIPTION PROD

(RM) PER UNIT ATION UCT
(RM) NO.

6.40 Matahari 1 6.40 1L Full Cream Milk 001

2.70 Matahari 1 2.70 1kg Sugar 002

11.50 Econsave 1 11.50 500g Yeast 003

13.00 Matahari 1 13.00 227g Butter 004

13.50 Matahari 1 13.50 1 Tray Egg 005

6.00 Econsave 1 6.00 1kg Salt 006

2.60 Econsave 1 2.60 1kg Flour 007

2.60 Econsave 1 2.60 1 Bottle Vanilla Extract 008

36
 23.00 Matahari 1 23.00 250g Espresso 009
Powder

3.00 Bake With 1 3.00 1kg Confectioners 010

Yen Sugar

8.00 Bake With 1 8.00 15 pcs Tart Shell 011

Yen

24.60 Econsave 1 24.60 500g Cream Cheese 012

3.00 Bake With 1 3.00 1kg Icing Sugar 013

Yen

15.00 Econsave 1 15.00 1L Heavy Cream 014

1.30 Matahari 1 1.30 1kg Corn Starch 015

25.00 Matahari 1 25.00 1 Pack Ground Coffee 016

Table 19 : Bill of Materials with Cost per Units

6.3.3 Material Requirement Schedule

MATERIAL QUANTITY SAFETY TOTAL PRICE SUPPLIER TOTAL

STOCK MATERIAL PER UNIT (RM)
REQUIRE (RM)
MENT

Full cream 36 Packs 10 36 6.40 Matahari 230.40

milk

Sugar 300 Packets 10 300 2.70 Matahari 810.00

Yeast 48 Packets 10 48 11.50 Econsave 552.00

Butter 48 Packets 10 48 13.00 Matahari 624.00

Egg 10 Tray 10 10 13.50 Matahari 135.00

Salt 100 Packets 20 100 6.00 Econsave 600.00

Flour 200 Packets 20 200 2.60 Econsave 520.00

Vanilla 50 Bottles 10 50 2.60 Econsave 130.00

Extract

Espresso 20 Packets 10 20 23.00 Matahari 460.00

Powder

37
Confection 200 Packets 10 200 3.00 Bake With 600.00
ers sugar Yen

Tart shell 50 Boxes 5 50 8.00 Bake With 400.00

Yen

Cream 40 Pcs 2 40 24.60 Econsave 984.00

cheese

Icing sugar 100 Packets 10 100 3.00 Bake With 300.00

Yen

Heavy 48 Boxes 5 48 15.00 Econsave 720.00

cream

Corn 300 Packets 10 300 1.30 Matahari 390.00

starch

Ground 100 Packs 4 100 25.00 Matahari 2,500.00

coffee

TOTAL 9,725.00
Table 20 : Material Requirement Schedule

6.4 Machinery and Equipment Schedule

NO. MACHINE QUANTITY SUPPLIER PRICE PER TOTAL

UNIT COST (RM)

1. Knife 5 Econsave 4.30 21.50

2. Spoon 10 Econsave 2.00 20.00

3. Plastic Spoon 10 MR.DIY 2.50 25.00

4. Plastic Fork 10 MR.DIY 2.50 25.00

5. Bowl 3 MR.DIY 3.00 9.00

6. Plate 20 Econsave 2.80 56.00

7. Mixer 1 Thye Hin 280.00 280.00

Trading
Sdn.Bhd

8. Oven 2 Thye Hin 480.00 960.00

Trading
Sdn.Bhd

38
 9. Piping Bag 1000 Bake With 0.50 500.00
Yen

10. Transparent 2 Thye Hin 2,380.00 4,760.00

Fridge Trading
Sdn.Bhd

11. Espresso 1 SenHeng 671.70 671.70

Machine Electric(KL)
Sdn.Bhd

12. Tamper 2 Baked With 15.00 30.00

Yen

13. Portafilter 1 Baked With 97.80 97.80

Yen

14. Cup 100 Econsave 3.00 300.00

15. Plastic Cup 200 Baked With 3.20 640.00

16Oz Yen

16. Chair 20 KK Furniture 60.00 120.00

17. Table 10 KK Furniture 190.00 1,900.00

18. Steamer 2 SenHeng 42.00 84.00

Electric(KL)
Sdn.Bhd

TOTAL 10,500
Table 21 : Machinery and Equipment Schedule

6.5 Operational Budget

ITEMS FIXED ASSET (RM) MONTHLY OTHER

EXPENSES (RM) EXPENSES
(RM)

Land and Building 2,200.00

Machine and
Equipment 10,500

Raw Materials 9,725.00

Utilities 1,000.00

39
Maintenance 300.00

Insurance 1,000.00

Deposit for Utilities 500.00

Typhoid Injection 550.00

TOTAL 10,500 13,225.00 2,050.00

Table 21: Operational Budget

40
7.0 ORGANIZATIONAL PLAN

7.1 Ownership Structure

Cats Land Cafe is a partnership business form. There are 6 individuals that are involved
in this business. Each person has their own position and shares.

Name Position Shares

1) Nur Annisa General Manager 25%

2) Siti Aisyah Financial Manager 15%

3) Nurhatini Marketing Manager 15%

4) Nur Ezzaty Human Resource Manager 15%

5) Lis Operation Manager 15%

6) Tunku Harish Administrative Manager 15%

Table 22 : Ownership Structure

7.2 Management Team

Name / Position Monthly EPF SOCSO Total (RM)

Salary (RM) (10%) (7%)

Nur Annisa / General Manager

2,400 240 168 2,808

Siti Aisyah /
Financial Manager 1,800 180 126 2,106

Nurhatini / Marketing Manager

1,800 180 126 2,106

Nur Ezzaty / Human Resource

Manager 1,800 180 126 2,106

Lis /
Operation Manager 1,800 180 126 2,106

Tunku Harish Nuhan /

Administrative Manager 1,800 180 126 2,106

Table 23 : Management Team

41
7.3 Human Resources

Position No. of Monthly Salary EPF SOCSO Amount

Employees (RM) (10%) (7%) (RM)

Bakery 2 1,500 150 105 1,755

Assistance

Barista 2 1,500 150 105 1,755

Table 24 : Human Resources

7.4 External Resources

No. of Resources Position

1 Marketing Consultants

1 Training

1 Accountants

Table 25 : External Resources

42
8.0 FINANCIAL PLAN

A financial plan can be defined as a complete assessment of an investor's current and

future financial situation that forecasts future cash flows, asset values, and withdrawal plans
using currently known variables. Most people work with a financial planner to develop financial
strategies that take into consideration their present net worth, tax liabilities, asset allocation, and
future retirement and estate plans. These measurements, along with predictions for asset
growth, are used to determine whether a company's objectives can be achieved in the future
and, if so, what steps must be taken to ensure that they are. In general, a financial plan is a
sequence of stages or goals followed by an individual or corporation due to achieve a financial
goal.

The information of financial plan is a gathered input from the administrative budget,
marketing, and operation budget where in the financial, working paper, schedule and
financial plan must have the statements includes:

a) Project Implementation Costs

b) Start-Up Costs
c) Working Capital
d) Start-Up Capital and Financing
e) Cash Flow Statement
f) Income Statement
g) Balance Sheet

43
 8.1 Sources of Financial Planning
Cats Land Cafe start-up total cost is RM300,000 which is contributed by each member
involved in this partnership business.

No. Name Percentage (%) Amount (RM)

1 Nur Annisa 20 60,000.00

2 Siti Aisyah 16 48,000.00

3 Nurhatini 16 48,000.00

4 Nur Ezzaty 16 48,000.00

5 Lis 16 48,000.00

6 Tunku Harish Nuhan 16 48,000.00

TOTAL 100 300,000

Table 26 : Sources of Financial Planning

8.2 Project Implementation Cost

Table 27: Project Implementation Cost

44
8.3 Administration Budget

Table 28: Administration Budget

8.4 Marketing Budget

Table 29: Marketing Budget

45
8.5 Operational Budget

Table 30: Operational Budget

8.6 Table of Depreciation

Table 31: Furniture

46
Table 32: Computers and Laptop

Table 33: Signboard

47
 Table 34: Telephone

Table 35: Machinery & Tools

48
8.7 Pro Forma Cash Flow Statement

Table 36: Pro Forma Cash Flow Statement

49
8.8 Pro Forma Income Statement

Table 37: Pro-Forma Income Statement

50
8.9 Balance Sheet

Table 38: Balance Sheet

51
9.0 PROJECT MILESTONES

DEADLINES
ACTIVITIES
10/10/2022
The beginning of research and development.
3/11/2022
Finalization of the design and development process.
17/11/2022
Completion of prototypes.
29/11/2022
Preparation of cafe.
20/12/2022
Achieving the services of a sales representative.
29/12/2022
Launching date.
1/1/2023
Start of operation.
Table 39: Project Milestones

52
10.0 CONCLUSION

Cat Land Cafe finally entered the market as a unique cafe that serves food and is
surrounded by cats while enjoying the foods and drinks.Cats Land Cafe has finally entered the
market to serve the best cat cafe to Malaysian locals. This company has long wanted to remain
relevant and outperform future existing and potential new entrants as we enter the market. Here
at Cats Land Cafe , we pay attention to detail to maintain the authenticity of our beloved
desserts and Malaysian pride. As we know, our Malaysians love to eat and taste every dessert
in Malaysia. The main products pastries are chocolate rolls, cheese tarts, ice cream lattes and
iced cappuccinos. This is our expert menu because we focus exclusively on this type of food to
ensure that the quality and taste are unique than other competitors.We accept the final product
to local customers. The best result of our solution is willingness. We spend half our time building
this brand and focus solely on marketing so that all potential customers are early understood
and informed of what we are promoting.

Consistent and strong marketing is the main driving force in achieving the company's goals.
While Cats Land Cafe maintains product quality and delivery, our entire team ensures that the
entire business process of all departments is in line with current market demands. This initiative
helps us stay relevant in our customer perceptions. The image of Cats Land Cafe is evidenced
by the highest quality of products that meet the needs of our customers. We stay here because
of the trust we built from day one, and the trust that people can freely enjoy their pastries. As a
food manufacturing company, after establishing our position in Malaysia, we aim to improve
Malaysia's economy by entering the Southeast Asian market. Cats Land Cafe is also
responsible for paying taxes on all charges incurred in the course of operating its business. With
its completion, we fulfilled our responsibility to not only carry public goods, but also to be a
major factor in bridging the efforts of citizens' social activities and economic conditions, while at
the same time making us a better country. To maintain proper financial controls.

53
11.0 APPENDICES

11.1 Partner Background

11.1.1 General Manager

54
11.1.2 Financial Manager

55